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LEWIS v. COUNTY OF HENNEPIN

No. CX-00-1077.

623 N.W.2d 258 (2001)

Terry LEWIS, Respondent, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

March 22, 2001.

Attorney(s) appearing for the Case

Amy Klobuchar, Hennepin County Atty., Mark Kapter Maher, Asst. Hennepin County Atty., Minneapolis, for relator.

Thomas R. Wilhelmy, Laurie J. Miller, Minneapolis, for respondent.

OPINION

RUSSELL A. ANDERSON, Justice.

This case centers on the assessment value of a luxury "dream" home on an unusually configured piece of land in an exclusive Lake Minnetonka neighborhood. The Hennepin County assessor assigned an estimated market value to the property of $4.22 million for 1996 and $4.35 million for 1997 and respondent challenged both assessments under Minnesota Statutes Chapter 278. After determining the fair market value and applying...

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